Entropic analysis in financial forensics

By:

REDDY, Y V

Contributor(s):

SEBASTIN, A

Material type:

Mixed materialsPublication details: 2012Description: 42-57NLM classification:

658.1511

In: ICFAI: Journal of Accounting ResearchMSummary: Digital analysis has become an accepted tool for computer forensic examination of suspicious financial transaction. A major component of digital analysis is Benford's law whic postulates that in accounting data not subject to substantial error orfraud, significiant digits are not uniformly distributed and that smalller digit occur more often then larger digits as significiant digit. In this paper, entropy-based mutual informatiopn is proposed to decide whether a dataset conforms to benford distribution or not.

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Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		11/3	Available		P14467

Digital analysis has become an accepted tool for computer forensic examination of suspicious financial transaction. A major component of digital analysis is Benford's law whic postulates that in accounting data not subject to substantial error orfraud, significiant digits are not uniformly distributed and that smalller digit occur more often then larger digits as significiant digit. In this paper, entropy-based mutual informatiopn is proposed to decide whether a dataset conforms to benford distribution or not.

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